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V0636-18 12 March 2018 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gasóleo bonificado

Subsidised diesel may be used in hospital generator fixed engines

A hospital has enquired whether it can use diesel subject to a reduced tax rate (subsidised diesel) in its generators and what requirements must be met. The DGT has confirmed that this is authorised and detailed the accreditation obligations for the end consumer.

The question raised

Possibility of using, as fuel for said generator sets, diesel subject to the tax rate established in heading 1.4 of tariff 1 of the Hydrocarbons Tax and, where applicable, the requirements that the consumer must fulfill to receive and use it.

The DGT's ruling

The fixed engines of power generator sets are authorized to use subsidized diesel, as they do not fall within the exclusions of the Special Taxes Law. The final consumer must prove their status to the supplier by means of a signed declaration and their Tax Identification Number. Furthermore, they must justify the actual use of the diesel when requested by the tax inspection authorities.

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